TaxTMI 
TaxTMI 
1984 (3) TMI 380
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....these appeals are disposed off by this common order. 2.  The appellants imported three consignments of "Titanium Dioxide (Rutile Grade) RCR2". The Customs authorities assessed the goods to duty under Heading No. 32.04/12(1) of the First Schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the Import Tariff) at 97.5% ad valorem, auxiliary duty of customs at 20% ad valorem and to countervailing duty of customs at Rs. 60 per quintal. After clearance of the goods on payment of the duty so assessed, the appellants approached the Assistant Collector for re-assessment of the goods under Heading No. 28.01/58 (12) at 60% ad valorem, and 15% auxiliary duty of customs (no re-assessment of countervailing duty was sought for) and....
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....Board of Excise & Customs had advised the appellants to approach the Collector of Customs, Bombay who, he stated, had been suitably advised in the matter. (c) The aforesaid exchange of correspondence should be kept in view while disposing of the revision applications. 5.  The submissions before us on behalf of the appellants, briefly stated, are :- (i) Heading No. 28.01/58(12) of the Import Tariff Schedule is specific for Titanium Dioxide. There is no warrant for the view of the lower authorities that the said heading is restricted to pure and untreated grade of Titanium Dioxide or that the pigment grade was a special, coated grade. If it was the latter, Shri Abrol fairly concluded, he had no quarrel with the finding of the Ap....
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....d goods is 93% of TiO2. 6.  The contentions on behalf of the respondent may be summarised thus :- (i) According to the Chapter notes. Chapter 28 covers only separate chemically defined compounds. So, only pure TiO2 and not TiO2 containing admixture of other substances would fall within the chapter. (ii) The Indian Paints Association's representation to the Board showed the trade's understanding of the matter. Notification No. 433 which came to be issued on 5-11-1976 as a result of the representation, had no retrospective effect. (iii) A similar issue has been decided against the importer by the Central Government in revision vide its Order Nos. 76-78/80, dated 2-4-1980 (a copy of the order was filed by the JDR). Reliance wa....
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....1, Vol. 1). The colouring matter falling within the present heading includes: (5) Titanium white-consisting either of mixtures of titanium dioxide with calcium or barium sulphate or other materials or of surface treated titanium dioxide. The name titanium white sometimes refers to titanium dioxide which is unmixed and has not been surface treated; this product is classified in heading 28.25." 8.  There seems to be agreement between both sides that TiO2' when it is unmixed with barium or calcium sulphate or other materials or has not been surface treated, is classifiable in Chapter 28 [28.01/58 (12)]; otherwise as a pigment under Chapter 32 [32.04/12(1)]. 9.  The goods involved in the present dispute are designated by t....
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....e whatsoever for the Indian importers, whether in the Paint Industry or any other Industry. The Indian users of Titanium Dioxide have always imported Titanium Dioxide as a Pigment which, in the words of the BTN, would constitute a surface treated or mixed grade of Titanium Dioxide and therefore technically classifiable under 28.01/58 (12)." The above extracts show that Rutile grade of TiO2 is a pigment grade. 11.  Also missing in official text. 12.  The appellants had enclosed with one of the Revision Applications (appeals before us) a catalogue entitled "TIOXIDE pigments-a guide to selection" published by Tioxide International, UK. On page 2 is a table of "Tioxide pigment grades for paints etc. "It advises : "When exteri....
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....city is required, TIOXIDE R-CR can be employed for practically every application where a rutile titanium dioxide is wanted, and it is a yardstick for durability." It is clear from all this that the imported goods are a pigment grade of TiO2. It is surface coated. In the case of a branded product such as this, it is, as a rule, safer to rely on the technical literature of the manufacturer than on any text book or reference book. We do not see any reason why this catalogue should be discarded in favour of Dr. Nadkarni's affidavit in which he says that the imported goods are TiO2 unmixed with either barium or calcium sulphates or other substances and that they contain only certain additives for stabilisation of the crystal structure and are....